IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
No determinations match these filters
Try a different search term or clear the filters.
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee comp…
Taxpayer receives extension for success-based-fee safe harbor election
A corporation incurred a success-based financial advisory fee when it acquired another company's stock. The taxpayer relied on a return preparer to advise it about elections, but neither the taxpayer …
Circular foreign branch transfer steps are recast as direct contributions
A public corporation proposed moving assets and liabilities from several foreign branches into a foreign partnership through a long series of sales, notes, cash movements, and contributions among subs…
Taxpayer receives extension for alternative minimum tax credit election
A consolidated corporate group had unused alternative minimum tax credits from years before 2006 but failed to elect the Section 168(k)(4) regime for three rounds of extension property. The group's ta…
Corporation receives relief for late S election
A corporation intended to be an S corporation from its formation date but inadvertently failed to file Form 2553 on time. Its original shareholder later transferred shares to two trusts whose benefici…
Employer receives extension to update separate-line-of-business notices
An employer historically tested its retirement plans using two qualified separate lines of business. After acquisitions and employee transfers changed its controlled group, it relied on legal advice t…
Government deferred compensation plan qualifies under Section 457(b)
A political subdivision adopted a deferred compensation plan for employees and independent contractors. The plan provided for pre-tax and Roth deferrals, contribution limits and catch-ups, required di…
Partnership-style operating agreement caused inadvertent S termination
A limited liability company elected S corporation status but later adopted operating agreements containing partnership-style allocation and liquidation provisions. When a second shareholder acquired a…
Transition-tax income will not end partnership treatment if it alone causes failure
A publicly traded partnership indirectly controlled several foreign corporations. The one-time Section 965 inclusion enacted in 2017 could cause the partnership to miss Section 7704's requirement that…
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign entity intended to be treated as a disregarded entity from its formation date but failed to file Form 8832 on time. The entity represented that it acted reasonably and in good f…
Hospice house set-aside receives approval
A Type III non-functionally integrated supporting organization requested approval to set aside funds for its supported organization. The project would construct a hospice house benefiting hospice pati…
Historic building restoration set-aside receives approval
A private foundation proposed a matching grant to a public charity restoring a historically significant building for use as a history center. The grant agreement required the charity to raise matching…
Leadership capacity-building grant procedures receive approval
A private foundation proposed a capacity-building program for leadership teams from selected charitable organizations in a faith community. The program included board and chair assessments, seminars, …
Software user association denied business-league exemption
An association brought together customers, vendors, consultants, and former officers connected with three software products owned by one corporation. It operated a member forum, website, file library,…
Spectrum auction sales occurred under threat of involuntary conversion
A television broadcaster relinquished spectrum rights for three stations through the FCC's incentive auction. The broadcaster represented that declining the auction would likely have caused the FCC to…
Subsidiary receives relief for ineffective QSub election
An S corporation acquired all the stock of another S corporation in a transaction represented as part of an F reorganization. It filed Form 8869 to treat the acquired corporation as a qualified subcha…
Corporation receives relief after trusts fail QSST requirements
Shares of an S corporation passed from two grantor trusts into successor trusts after the original grantors died. One successor trust's beneficiary did not make a qualified subchapter S trust election…
Foreign entity receives extension for disregarded-entity election
A foreign eligible entity wanted disregarded-entity treatment from the date its classification became relevant but did not timely file Form 8832. The IRS found that the requirements for discretionary …
Surviving spouse may roll estate-paid plan distribution into IRA
A governmental deferred compensation plan paid a deceased participant's account to his estate because he had not named a beneficiary. His surviving spouse was both executor and sole beneficiary of the…
Small insurer receives extension for Section 831(b) election
An insurance company had qualified for exemption as a small insurer under Section 501(c)(15) in earlier years. Its return preparer discovered shortly before the filing deadline that gross receipts for…
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign eligible entity intended to be classified as disregarded from its formation date but failed to file Form 8832 on time. The IRS concluded that the requirements for discretionary …
Charitable loan program qualifies for two private-foundation exceptions
A private operating foundation proposed loans to nonprofit and for-profit service providers helping underserved children and families, as well as intermediaries experienced in charitable lending. The …
Public retiree-benefit trust income is excluded and no return is required
A political subdivision created and funded a trust to pay post-employment life and health benefits for retired employees and their eligible dependents and beneficiaries. The employer controlled withdr…
Public retiree-benefit trust income is excluded and no return is required
A political subdivision created and funded a trust to pay post-employment life and health benefits for retired employees and their eligible dependents and beneficiaries. The employer controlled withdr…
Public retiree-benefit trust income is excluded and no return is required
A political subdivision created and funded a trust to pay post-employment life and health benefits for retired employees and their eligible dependents and beneficiaries. The employer controlled withdr…
Corporate group receives relief after trusts miss ESBT elections
Two trusts held shares of an S corporation but their trustees failed to make timely electing small business trust elections. The failure affected that corporation and a successor S corporation created…
Policy research grant procedures receive advance approval
A private foundation proposed grants for scientists, authors, and researchers to develop original projects addressing domestic and international policy, economic, and social issues. Applicants would s…
Denies social welfare exemption to tennis umpire association
A tennis umpire association sought reinstatement of tax-exempt status as a social welfare organization under section 501(c)(4). Its main activity was referring member umpires to sanctioned tennis even…
Hockey officiating scheduler primarily served individual members
An association sought recognition as a tax-exempt business league under Section 501(c)(6). It scheduled trained hockey officials for member rinks, billed the rinks, collected the fees, and redistribut…
IRS may sell seized spectrometers after cleaning marijuana residue
Chief Counsel considered whether the IRS could seize and sell laboratory spectrometers used by marijuana-industry taxpayers under Sections 6331 and 6335. The equipment could retain trace marijuana res…
Foreign entity received extra time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status for federal tax purposes. It requested a discretionary extension under Treas. Reg. § 301.9100-3. The IRS f…
Share offering did not disqualify later spin-off
A publicly traded foreign entity raised cash through an offering of additional shares to holders of both classes of its common stock and used the proceeds to reduce external debt. It later distributed…
Estate received time for trust severance and reverse QTIP election
An estate timely elected QTIP treatment for a marital trust but failed to divide it into GST-exempt and nonexempt trusts or make a reverse QTIP election. The trustee had relied on tax professionals wh…
Taxpayer received extra time for mixed straddle election
A limited liability company intended to make its customary election to establish mixed straddle accounts for foreign currency contracts held through a foreign partnership. Confusion among the company'…
Planned buyout avoided anti-churning limit on goodwill amortization
An investor bought a majority membership interest in a business holding pre-1993 goodwill, and the transaction was treated as a purchase of part of the business's assets followed by contributions to a…
Payment to waive property purchase right was qualifying REIT income
A real estate investment trust indirectly held a general-partner interest in a partnership that owned a residential rental property with onsite retail tenants. The partnership agreement gave each part…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity and its member intended the entity to be treated as disregarded for federal tax purposes from its formation date. The entity inadvertently failed to file Form 8832 on time. T…
Estate received time for alternate valuation election
An estate timely filed Form 706 within one year after its filing deadline, including extensions, but its attorney omitted the Section 2032 alternate valuation election. The executor asked for discreti…
Missed ESBT election caused an inadvertent S corporation termination
A trust acquired shares of an S corporation from an estate but its trustees did not timely elect treatment as an electing small business trust. That failure terminated the corporation's S election, al…
Trust decanting preserved generation-skipping tax exemption
A trust with a zero generation-skipping transfer tax inclusion ratio proposed to distribute all its assets to a successor trust under a state decanting statute enacted after the original trust became …
Second trust decanting preserved generation-skipping tax exemption
A trust for the settlor's second son had a zero generation-skipping transfer tax inclusion ratio and proposed to distribute all its assets to a successor trust under a state decanting statute enacted …
Foreign entity received time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status from its formation date. The IRS concluded that the entity satisfied the discretionary relief standards in…
Foreign entity received late classification election relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS found that the s…
Missed Form 8832 deadline received discretionary relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but the entity did not file Form 8832 on time. The IRS found …
Entity received 120 days to file late Form 8832
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS concluded that t…
Post-merger stock contributions preserved parent-stock treatment
A publicly traded parent acquired a target in a merger, paying parent stock and other consideration, with additional contingent earn-out consideration tied to milestones. The parent then planned to co…
Late ESBT election received inadvertent-termination relief
A trust acquired shares of an S corporation from an estate but its trustees failed to make a timely electing small business trust election. The missed election terminated the corporation's S status, a…
Farmers market primarily benefited vendors
A nonprofit operated a weekly farmers market and sought exemption under Section 501(c)(3). Its governing documents included agricultural and nutritional purposes broader than the listed exempt purpose…
Partnership received time for Section 754 election after partner's death
A general partnership intended to make a Section 754 election after one of two spouses who owned a partnership interest as community property died. The partnership did not timely file the return makin…
Late tax-year change application was treated as timely
A domestic corporation filed Form 1128 late when seeking to change from a calendar tax year to a tax year ending March 31. It requested discretionary deadline relief soon after missing the due date fo…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.